FISCAL YEAR ENDING
JUNE 30, 2023
ACCOUNTS RECEIVABLE
MANAGEMENT REPORT
i
Department of Administrative Services
Chief Financial Office
155 Cottage Street NE
Salem, OR 97301
PHONE: 503-378-3106
FAX: 503-373-7643
January 31, 2024
To the members of the Oregon Legislative Assembly,
Enclosed is the Statewide Accounts Receivable Management Report as required by Oregon
Revised Statute 293.252(1)(e). The report identifies important issues and significant trends in
state agency debt collection practices and describes efforts by state agencies to improve the
collection of liquidated and delinquent debt. This is the eighth report issued under the statute
mentioned above.
The following report and appendices reference liquidated and delinquent account activity
reported by state agencies for the fiscal year ending June 30, 2023.
Sincerely,
Kate Nass
Chief Financial Officer
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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EXECUTIVE SUMMARY
As required by ORS 192.245 (2), this report is available online at:
HTTPS://WWW.OREGON.GOV/DAS/FINANCIAL/ACCTNG/PAGES/PUB.ASPX.
Liquidated and delinquent (L&D) accounts collections statewide in fiscal year (FY) 2023 were
$455.7 million, a decrease of $10.1 million (2.2%) compared to FY 2022. Executive Branch
agencies collected $377.5 million, a decrease of $19.4 million (4.9%) compared to FY 2022.
The statewide ending balance of L&D accounts
receivable for FY 2023 was $3.5 billion, a 5.1%
increase from FY 2022. Executive Branch agencies
accounted for 52.9% of the statewide ending
balance.
Statewide agencies reported that $1.8 billion
(52.6% of the ending balance) L&D accounts were
doubtful to ever be collected. While considered
doubtful to be collected, these accounts continue
to receive collection efforts until either a payment is received, the account is determined to be
uncollectible according to state policy, or the account is canceled in accordance with statute.
This leaves $1.7 billion in net L&D accounts receivable.
Executive Branch agencies reported $109.6 million in accounts that were unassigned, non-
exempt, and without a payment in more than 90 days, a $22.8 million increase compared to FY
2022.
Some agencies continue to be challenged with data integrity issues, and has resulted in
difference between data reported to LFO and to DAS in the ARPM, which are separate
reporting requirements under ORS 293.
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TABLE OF CONTENTS
Background ........................................................................................................................... 1
Statewide Efforts to Improve Collections ............................................................................... 1
Accounts Receivable Performance Measures ............................................................................ 1
Vendor Coordination ..................................................................................................................... 4
Training .......................................................................................................................................... 5
Accounts Receivable Honor Roll .................................................................................................. 6
SWARM Efforts .............................................................................................................................. 6
Data Analysis ......................................................................................................................... 8
Liquidated and Delinquent Account Analysis by Branch............................................................. 8
Executive Branch Liquidated and Delinquent Accounts ............................................................. 9
Changes in Liquidated and Delinquent Account Balances ....................................................... 10
Unassigned Accounts Over 90 Days .......................................................................................... 16
Future of State Debt Collections ........................................................................................... 17
Acknowledgments ............................................................................................................... 17
Appendix A – Accounts Receivable Management Overview ................................................. 18
How the State Collects Debt ....................................................................................................... 18
Collection Issues and Challenges .............................................................................................. 22
Statewide Accounts Receivable Management .......................................................................... 24
Factors in Collecting Accounts Receivables.............................................................................. 25
Collection Tools ........................................................................................................................... 29
Appendix B – LFO Data by Branch of Government ................................................................ 32
Appendix C – Glossary of Terms .......................................................................................... 34
Appendix D – Accounts Receivable Honor Roll ..................................................................... 36
Appendix E – Executive Branch State Agency Compliance with ORS 293.231 ...................... 41
Fiscal Year 2023 Statewide Accounts Receivable Management Report
1
BACKGROUND
As required by Oregon Revised Statute (ORS) 293.252(1)(e), the Department of Administrative
Services (DAS) hereby submits the annual Statewide Accounts Receivable Management Report
to the Legislative Assembly in conjunction with the Legislative Fiscal Office’s (LFO) Report on
Liquidated and Delinquent Accounts Receivable. This report identifies important issues and
significant trends in Executive Branch agency debt collection practices and describes efforts
by those agencies to improve the collection of delinquent debt.
The accounts receivable data referenced in this report represents liquidated and delinquent
(L&D) accounts as of June 30, 2023, as reported by state agencies to LFO. The accounts
include debts owed to state agencies by an individual or entity in which the debt was not paid
by the original due date and the debtor was notified of the debt and given an opportunity to
dispute the debt.
For reference purposes, background information about state agency collection processes and
challenges are provided in the Accounts Receivable Management Overview (Appendix A), the
LFO Data by Branch of Government (Appendix B), and the Glossary of Terms (Appendix C)
provides definitions of terms that are bold in this report. The agencies who earned recognition
of the Accounts Receivable Honor Roll for Fiscal Years (FY) 2022, 2021, and 2020 are listed in
Appendix D. Executive Branch agencies’ compliance with the statutory requirement to assign
L&D accounts to the Department of Revenue Other Agency Accounts Unit (DOR-OAA) in FY
2023 are reported in Appendix E.
STATEWIDE EFFORTS TO IMPROVE COLLECTIONS
Since the establishment of the Statewide Accounts Receivable Management (SWARM) team in
2016, policy and legislative changes have raised awareness and focus on accounts receivable
management and the changes are now part of state agency procedures to collect delinquent
accounts receivable.
ACCOUNTS RECEIVABLE PERFORMANCE MEASURES
The Department of Administrative Services (DAS) Chief Financial Office established Oregon
Accounting Manual (OAM) policy 35.60.20, which requires most Executive Branch state
agencies to track performance measures related to accounts receivable management and
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report progress quarterly and annually.
1
These measures and agency targets were designed to
bring attention to accounts receivable practices within the agencies so they can better manage
those practices and improve them.
The quarterly Accounts Receivable Performance Measures (ARPM) requires state agencies to
report:
• Total accounts receivable collections;
• Liquidated and delinquent (L&D) accounts receivable collections;
• Outstanding accounts receivable balances; and
• Outstanding accounts receivable balances over 90 days past due.
The annual ARPM requires agencies to report:
• The number of days to collect;
• Number of days to assign; and
• Write-offs as a percentage of total available accounts receivable.
Key information for Executive Branch agencies, as reported on the ARPMs, are listed in Tables
1 and 2 below.
Table 1.
Quarterly Performance Measure: Fiscal Year 2023 Fiscal Year 2022 Fiscal Year 2021
Total accounts receivable
collections
2
$9.7 billion $9 billion $8.1 billion
L&D account collections
3
$422.4 million $433.5 million $550.5 million
Total outstanding accounts
receivable
$2.6 billion $2.5 billion $2.6 billion
Accounts receivable over 90 days
past due, as a percentage of total
outstanding accounts receivable
73.1% 71% 65.4%
1
OAM 01.05.00 documents the scope and applicability of the OAM.
2
Total accounts receivable collections include all amounts collected by the agency that are applied to an accounts receivable, including
accounts that are L&D.
3
L&D account collections reported by Executive Branch agencies on the ARPM reports should match the collections reported annually to LFO;
however, due to a variety of challenges identified on page 3, the ARPM data did not match the data reported to LFO.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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The increase in total accounts receivable collections ($9.7 billion from $9 billion), was
primarily the result of a change in the method of identifying and calculating the accounts
receivable collections at the Public Employees Retirement System (PERS). This change began
January 1, 2023, and resulted in an increase of $992 million. The Oregon Department of
Transportation (ODOT) reported a decrease in total collections of $182.7 million primarily due
to an overall decrease in billings to Federal agencies in FY23.
The FY 2023 combined decrease of $11.1 million in L&D account collections occurred
primarily at three agencies: PERS ($13.1 million decrease), Department of Revenue (DOR) ($13
million decrease) and the Oregon Employment Department (OED) ($16 million increase).
• PERS L&D collections in FY 2022 included a large employer-related invoice payment of
over $11 million, however FY23 did not include any such large invoices or payments.
• The decrease for DOR is due to field revenue agents returning to normal duties, ceasing
participation in a special project to issue garnishments manually (the department
paused field collection visits during the COVID-19 pandemic). To improve collection
efficiency going forward, DOR has programmed additional functionality to better target
automated garnishments and will re-implement automated garnishment during fiscal
year 2024.
• OED reported ARPM L&D collections of $100.8 million in FY 2023 ($16 million increase
over FY 2022), however, based on the agency reports to LFO, L&D collections in FY 2023
were $54.7 million ($8.6 million increase over FY 2022). OED uses data from a legacy
system to create the ARPM reports each quarter and due to the way that system stores
the data, the agency is required to make assumptions regarding the L&D status of
accounts each quarter. OED continues to expand the functionality of their new system,
and once fully implemented OED expects that the ARPM and LFO reports will match.
It is expected that agencies will see changes in outstanding receivables from one year to
another. The change in total outstanding accounts receivable from FY 2022 to FY 2023 was an
increase of $146.8 million, while the accounts receivable balance over 90 days increased by
$159.5 million, which resulted in the increase in the percentage of accounts receivable over 90
days past due.
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Table 2.
Annual Performance Measure: Fiscal Year 2023 Fiscal Year 2022 Fiscal Year 2021
Average % of accounts paid in full
within 60 days of the effective
date
72.6% 71.2% 66%
Average % of accounts assigned
within 90 days of meeting the
definition of L&D
56.9% 49.7%
53.7%
Write-offs, as a percentage of all
available accounts receivable
0.3% 0.3% 0.9%
There were no significant changes to the percentage of accounts paid in full within 60 days of
the effective date of the receivable when compared to FY 2022.
Overall, agencies increased the percentage of accounts assigned within 90 days of meeting
the definition of L&D compared to FY 2022. If an agency is receiving payment on an account,
ORS 293.231(1) does not require assignment until 90 days from the date of receipt of the most
recent payment on the account, therefore it is reasonable that not all accounts would be
assigned within 90 days of meeting the definition of L&D.
Executive branch agencies reported a total of $36.7 million in write-offs during FY 2023 which
was 0.3% of the available accounts receivable (beginning balance plus new receivables
established), this percentage was unchanged from FY 2022.
VENDOR COORDINATION
Vendor coordination was established during FY 2018 to intercept payments to vendors that
owed debts to the state, using an administrative hold and garnishment process. Vendor
coordination includes a daily electronic file exchange and automated data match process to
identify pending payments due to vendors that owe a debt to the state. Upon identification, the
paying state agency notifies DOR of the match and DOR determines whether a garnishment
should be issued to intercept the pending payment.
Before a state agency intercepts a pending payment, agency management must determine
whether the payment is subject to garnishment and apply good judgment and independent
thinking. A state agency may decide to not garnish a vendor payment, even if the garnishment
Fiscal Year 2023 Statewide Accounts Receivable Management Report
5
is otherwise allowed by law or regulation (for example, when garnishment of funds would be
contrary to an agency’s mission, such as garnishment of benefit or assistance payments).
Eighty-two state agencies, including Judicial Branch and Legislative Branch agencies have
been provided the ability to identify and intercept pending vendor payments to apply towards
DOR tax debts owed to the state.
Vendor Coordination recoveries totaled $585 thousand in FY 2023, a $181 thousand decrease
from FY 2022.
The total vendor offset program amount reported by agencies to LFO for FY
2023 was $541 thousand. This includes $430 thousand reported by DOR, which is the net
amount after any refunds resulting from a garnishment challenge. Additionally, the DOR
amount reported to LFO does not include $66 thousand of vendor coordination recoveries;
which were the result of a timing difference where the agency intercepted the payment in late
June but it was not received by DOR and posted to the account until July. The payments will be
included in the FY 2024 LFO report. The LFO report also includes amounts that agencies offset
from payments due to vendors that also owed a debt to that agency, these offsets are not
included in the DOR garnishment process. Due to the nature of the diverse payments made by
the state, fluctuations in recoveries from year to year are expected. State agencies have
recovered a total of $2.8 million since implementation in Jan 2018 (Fig. 1).
Figure 1.
TRAINING
Each year, SWARM evaluates the needs of state agency accounts receivable professionals to
determine the most beneficial training needed by those agencies. Understanding that state
agency accounts receivable professionals have limited time available to attend classroom
training, SWARM maximizes the use of online training. Each training is published to the
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6
SWARM website
4
and SWARM encourages managers and accounting professionals
responsible for overseeing or processing accounts receivable transactions to partake in the
training opportunities.
ACCOUNTS RECEIVABLE HONOR ROLL
To recognize the efforts of accounts receivable professionals statewide, and encourage
prioritization of accounts receivable management activities, the DAS Chief Financial Office
(DAS-CFO) awards the Accounts Receivable Honor Roll to state agencies that submit accurate
reports by the required due dates and attend the required annual training
5
. Upon conclusion of
the fiscal year and all accounting related activities, DAS-CFO notifies the state agencies that
achieved this recognition and sends a certificate accompanied by a congratulatory letter
addressed to the agency’s director. Additionally, the list of Accounts Receivable Honor Roll
recipients for the previous fiscal year is published on the SWARM webpage.
In reviewing the FY 2022 reporting of the 122 agencies who were eligible to earn recognition
on the Accounts Receivable Honor Roll for FY 2022, 96 agencies (79%, the same as FY 2021)
were awarded this distinction. The full list of FY 2022 awardees is listed in Appendix D.
State agency participation in submitting accurate and timely accounts receivable reports is an
important component in meeting the statewide efforts to improve accounts receivable
management processes and the integrity of L&D account data reported annually to LFO.
SWARM EFFORTS
As directed in ORS 293.252, SWARM monitors state agency debt collection functions and
assists their efforts to improve the collection of delinquent debts. SWARM also establishes
and maintains accounts receivable policies, best practices, and trainings to facilitate timely
and accurate reporting and improving collections. These efforts raise state agency awareness
and focus on accounts receivable management.
SWARM works closely with state agency accounts receivable professionals to improve
agency-specific policies and procedures. Because state agencies tend to have accounts,
debtors, and processes that are particular to the mission of the agency, one-on-one
coordination is an essential component in helping agencies incorporate general statewide
accounts receivable management guidance into agency-specific policies and procedures.
4
https://www.oregon.gov/das/Financial/Acctng/Pages/Training.aspx, Accounts receivable training and workshops.
5
Each year SWARM distributes a list of accounts receivable reporting requirements and the respective due dates.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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SWARM regularly reaches out to agencies to offer one-on-one accounts receivable training at
the convenience of the agency and on topics chosen by the agency.
In FY 2024, SWARM will be using information gathered from agencies to analyze ARPM data
based on common elements such as agency function, type of receivables, customer and
primary collection tools to identify agencies with successful receivables management
practices. SWARM will meet with those agencies to learn more about their individual
processes and procedures and then share the lessons learned with agencies that have been
less successful in their receivables management to help those agencies improve their
processes and hopefully report a higher level of success in the future.
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DATA ANALYSIS
LIQUIDATED AND DELINQUENT ACCOUNT ANALYSIS BY BRANCH
All agencies within state government, as well as some special government entities, are
required to report L&D account activity to LFO annually.
6
Depending on whether the agency is
subject to centralization, state agencies report L&D account activity to LFO in three or four of
the following categories: total L&D accounts; accounts assigned to DOR-OAA; accounts
assigned to a private collection firm (PCF)
7
; and accounts exempt from assignment. Each of
these components are evaluated to assess the overall status of L&D account activity.
Agencies are required to report the value of L&D accounts they consider doubtful to be
collected. These doubtful accounts are still going through the collections process and could
be collected or may become eligible for write-off. The balance of L&D accounts less the
balance of doubtful accounts equals the adjusted ending balance which represents the
estimated value of L&D accounts potentially recoverable with reasonable effort over time and
using collection tools available to the state. Based on data reported to LFO by all state
agencies, $1.8 billion, or 52.6%, of L&D account balances are doubtful to ever be collected.
The LFO report does not separate L&D debt balances by branch of government. In order to
characterize where the balance of L&D debt resides, this Statewide Accounts Receivable
Management Report separates the FY 2023 data reported to LFO by branch (Table 3). Agencies
within the Legislative Branch, as well as the special government entities, are listed as “All
Others”.
8
6
ORS 293.229 and ORS 1.195 define the annual LFO reporting requirement.
7
Beginning in FY 2020, agencies subject to centralization were no longer required to report accounts assigned to a private collection firm
(PCF) since these assignments are determined by DOR-OAA.
8
Refer to Appendix D for a listing of agencies by branch of government.
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Table 3.
Total Liquidated and Delinquent Accounts Receivable
For the Year Ended June 30, 2023
Judicial Executive All Others Total
Beginning Balance $1,567,230,771 $1,640,843,057 $118,271,510 $3,326,345,338
Additions 131,397,857 928,161,476 55,454,648 1,115,013,981
Collections (51,102,978) (377,486,089) (27,112,035) (455,701,102)
Write-Offs
9
(19,007,812) (36,652,805) (12,649,398) (68,310,015)
Adjustments (109,329,826) (235,259,519) (7,296,060) (351,885,405)
Reversals - (70,654,271) (366,670) (71,020,941)
Ending Balance $1,519,188,012
$1,
848,951,849 $126,301,995 $3,494,441,856
Doubtful Accounts (1,265,939,371) (531,967,272) (40,719,189) (1,838,625,832)
Adj. Ending Bal. $ 253,248,641
$1,
316,984,577 $ 85,582,806 $1,655,816,024
The statewide L&D accounts receivable ending balance of $3.5 billion as of FY 2023 is
comprised predominantly of the Judicial and Executive Branches. Though the SWARM team
collaborates and provides accounts receivable management assistance to all state agencies,
only Executive Branch agencies are subject to the accounting requirements set forth by DAS
and documented in the OAM.
10
For this reason, the remainder of this analysis focuses on
account activity associated with Executive Branch agencies.
EXECUTIVE BRANCH LIQUIDATED AND DELINQUENT ACCOUNTS
Executive Branch agencies reported an L&D ending balance totaling $1.8 billion, with four
agencies representing 92% (Table 4).
11
The ending balance is a 12.7% increase from FY 2022,
as shown in Table 5, which provides more detail on the differences between the two fiscal years.
9
The total write-off amounts identified in Table 3 are $12.2 million more than the amounts reported on the FY 2023 Write Off, Abated and
Canceled Certification Report, delivered to the Joint Committee on Ways and Means on December 30, 2023, due to universities and Oregon
Health Science University which are not subject to ORS 293.234
; and do not submit write off, abated and canceled debt certifications to DAS.
10
The Judicial Branch, Legislative Branch, and special government entities are not subject to accounting policies established by DAS.
11
Refer to Appendix A for more information about the types of accounts reported by these four agencies.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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Table 4.
Executive Branch Agency Ending Balances
For the Year Ended June 30, 2023
Percent of
Ending Balance
Ending Balance
Department of Revenue
$ 862,708,565
46.7%
Oregon Employment Department
415,973,821
22.5%
Department of Justice
289,286,253
15.6%
Department of Consumer and Business Services
133,684,779
7.2%
Remaining agencies
147,298,431
8%
Total
$1,848,951,849
100%
CHANGES IN LIQUIDATED AND DELINQUENT ACCOUNT BALANCES
The comparison of Executive Branch agencies’ L&D accounts receivable from FY 2022 to FY
2023 helps to evaluate state agency effectiveness in managing accounts receivable over the
last year (Table 5).
Table 5.
Executive Branch Liquidated and Delinquent Accounts Receivable
Fiscal Year Comparison
2023 2022
Net Increase/
(Decrease)
12
Beginning Balance
$1,640,843,057
$1,607,541,334
$ 33,301,723
Additions
928,161,476
841,250,005
86,911,471
Collections
(377,486,089)
(396,904,444)
(19,418,355)
Write-Offs
(36,652,805)
(42,000,704)
(5,347,899)
Adjustments
(235,259,519)
(255,244,620)
19,985,101
Reversals
(70,654,271)
(113,798,514)
(43,144,243)
Ending Balance
$1,848,951,849
$1,640,843,057
208,108,792
While variation in L&D account activity from one year to the next is expected, SWARM analyzes
the data to identify the largest changes and the factors that contributed to these changes.
Below are some highlights of those changes.
12
The net increase / (decrease) reflects the difference between each row and is not intended to total.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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L&D additions increased by $86.9 million in FY 2023 compared to FY 2022. Three agencies
account for 97% of the change in L&D additions; DOR, OED and DAS.
• DOR additions increased by $62.6 million due primarily to the kicker credit claimed by
taxpayers on the 2021 tax returns (filed in 2022), which reduced the tax liability owed.
The tax filings in 2023 did not include a kicker credit resulting in a higher tax liability
than FY 2022. DOR additions in FY 2023 were only $15 million less than FY 2021, which
was the last year a kicker credit was available.
• OED additions increased by $39.9 million compared to FY 2022. During the pandemic,
OED experienced record numbers of overpayments, including fraud cases for the
Unemployment Insurance program. These overpayments are actively affecting
collection workload and are anticipated to continue to affect workload and backlog for
several years to come. To address this the agency is increasing staffing that will focus
on overpayment and collection processing.
• DAS additions decreased $18.3 million compared to FY 2022 as it is common for DAS
to have fewer billings for agency assessments in the second year of the biennium.
L&D collections decreased by $19.4 million compared to FY 2022 with three agencies
accounting for 90.1% of the change; DOR, PERS and OED.
• DOR collections decreased $13 million due to field revenue agents returning to normal
duties, ceasing participation in a special project to issue garnishments manually (the
department paused field collection visits during the COVID-19 pandemic). To improve
collection efficiency going forward, DOR has programmed additional functionality to
better target automated garnishments and will re-implement automated garnishments
during fiscal year 2024.
• PERS collections decreased by $13.1 million because in FY 2022 PERS collections
included a large employer related invoice payment of over $11 million while FY23 did
not include any such large payments.
• Due to the record number of overpayments, including fraud cases, for the
Unemployment Insurance program during the pandemic OED collections increased by
$8.6 million (18.6% increase over FY 2022).
The $5.3 million decrease in write-offs for Executive Branch agencies was largely associated
with three agencies that reported significant changes from FY 2022. Those three agencies are
DOR, OED and PERS and combined they account for $5.8 million in decreased write-offs.
• DOR write-offs decreased by $6.6 million compared to FY 2022, write-offs can vary from
year to year based on accounts that meet the identified criteria in the agency program
that flags accounts for write-off.
•
OED had dramatically higher call volumes and, in addition system changes impacted
various processes across the business. This has resulted in a shift of resources and a
Fiscal Year 2023 Statewide Accounts Receivable Management Report
12
reduction of the total agency write-offs by $6 million compared to FY 2022. As OED
becomes more proficient in the use of the new system, more accounts are expected to
be identified for write-off in the future.
•
PERS has recently dedicated staff resources to reviewing accounts that have been
identified as owing from a deceased debtor these efforts resulted in a $6.7 million
increase of write-offs compared to the prior year.
Adjustments can either increase or decrease debt and occur when amounts are set up
incorrectly, amounts are determined to be uncollectible (due to bankruptcy, for example) or
amounts are determined not owed (due to settlements in compromise, for example). In FY
2023 Executive Branch agencies reported adjustments that decreased debt $235.3 million, a
change of $20 million or 7.8% compared to FY 2022. The agency with the largest change
($12.8 million decrease) was ODHS which, per Federal guidance, in FY 2022 adjusted medical
overpayments (except for criminal restitution and continuation of benefits) to zero.
Reversals in FY 2023 decreased $43.1 million from FY 2022. DOR reported decreased
reversals of $33.7 million, due to in part to the decrease in additions from FY 2022 which
resulted in fewer reversals in FY 2023 for accounts such as failure to file assessments where
the taxpayer has since filed their tax return. Additionally, in FY 2022 DOR recorded reversals of
$34 million for accounts associated with an active appeal. DOR has recently changed the point
in time at which the agency issues a warrant on certain accounts that have a higher tendency
to appeal to the Oregon tax court, waiting to issue the warrant until after all statutory appeal
rights have expired. This procedural change by DOR has resulted in fewer reversals due to
accounts with an active appeal. Oregon Department of Forestry reported decreased reversals
of $9.7 million due to a one-time reporting in FY 2022 for accounts that were determined not to
meet the definition of L&D.
ORS 293.231 requires Executive Branch agencies to assign eligible accounts to DOR-OAA for
collection action.
13
Assigning accounts to DOR-OAA allows agency staff to focus on the
agency’s mission while allowing the collection specialists at DOR-OAA to focus on the
collection of the debt. For this reason, SWARM encourages state agencies to assign accounts
soon after the account meets the definition of L&D. Assignment activity varies from year-to-
year due, in part, to the type and volume of accounts that become L&D during the FY.
14
For
example, an agency may have an increase in L&D account activity due to a procedural change
which qualifies more accounts for assignment to a third-party collector. Categorical
comparisons in assignment activity (e.g. additions, returns) are not relevant when evaluating
whether agencies are effectively managing L&D accounts, since once the account is assigned
13
For more information about account assignment requirements, refer to How the State Collects Debt in Appendix A.
14
For liquidated and delinquent account assignments to DOR-OAA and PCFs by all state agencies, refer to Appendix B.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
13
the agency no longer has control over it. It should be noted that assignment activity variances
from year-to-year help identify where procedural changes may have occurred. When evaluating
whether accounts are being effectively managed, where the account resides in the collection
lifecycle provides a more informative perspective. Executive Branch agencies reported
outstanding assignments to a third-party for collection, which includes accounts at DOR-OAA
and at PCFs, action totaling $431.2 million, an increase of $73.6 million from FY 2022 (Table
6).
Table 6.
Executive Branch Liquidated and Delinquent Accounts Receivable
Fiscal Year Comparison
Assigned to Department of Revenue-Other Agency Accounts
2023 2022
Net Increase/
(Decrease)
15
Beginning Balance
$ 149,910,638
$ 145,427,345
$ 4,483,293
Additions
92,455,048
32,953,032
59,502,016
Collections
(8,709,665)
(10,535,933)
(1,826,268)
Returned to Originating Agency
(38,997,334)
(17,933,806)
21,063,528
Ending Balance
$ 194,658,687
$ 149,910,638
44,748,049
Assigned to Private Collection Firms
2023 2022
Net Increase/
(Decrease)
Beginning Balance
$207,691,722
$101,245,270
$ 106,466,452
Additions
160,470,041
211,997,197
(51,527,156)
Collections
(11,891,877)
(11,492,638)
399,239
Returned to DOR-OAA
-
(17,338)
(17,338)
Returned to Originating Agency
(119,683,679)
(94,040,769)
25,642,910
Ending Balance
$236,586,207
$207,691,722
28,894,485
DOR-OAA & PCF Ending
Balance $431,244,894 $357,602,360 73,642,534
15
The net increase/(decrease) reflects the difference between each row and is not intended to total.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
14
Under centralization, most Executive Branch agencies assign L&D accounts to DOR-OAA for
collection which may result in the account being forwarded to a PCF
16
. As of June 30, 2023,
$50.2 million (25.8%) of the accounts assigned to DOR-OAA had been assigned to a PCF.
Of the $236.6 million PCF ending balance (excludes accounts assigned by DOR-OAA), $236
million is owed to DOR for delinquent taxes.
Not all L&D accounts are subject to the assignment provisions referenced in ORS 293.231,
agencies may exempt accounts from assignment that meet an administrative or statutory
exemption criteria. A common misconception is that an exemption means the account cannot
be assigned to collections; generally, this is untrue. Rather, assignment exemptions provide
agencies the flexibility to determine alternative avenues to effectively collect a delinquent
account. For example, some state agencies have an internal collections unit combined with
unique tools which allow the agency to effectively collect its accounts. Specifically, Oregon
Department of Human Services (ODHS), DOR, ODOT, Department of Justice (DOJ), OED, and
the Oregon Health Authority (OHA) have such specialized collection units and may exempt
applicable accounts from third-party collection actions when attempting recovery through
actions such as the issuance of a distraint warrant and garnishment. For FY 2023, Executive
Branch agencies reported $1billion in accounts that are exempt from assignment, a 13.8%
increase from FY 2022 (Table 7).
Table 7.
Executive Branch Liquidated and Delinquent Accounts Receivable
Fiscal Year Comparison
Accounts Exempt from Assignment
2023 2022
Net Increase/
(Decrease)
Administrative Exemption
$ 770,323,969
$ 614,718,158
$ 155,605,811
Statutory Exemption
237,856,977
271,215,317
(33,358,340)
Total Exemptions
$ 1,008,180,946
$ 885,933,475
$ 122,247,471
Total L&D Ending
Balance $1,848,951,849 $1,640,843,057 $ 208,108,792
Exemptions as a
percentage of L&D
Ending Balance
54.5% 54% 0.5%
16
Subject to the requirements of ORS 293.231 (3)(a)
Fiscal Year 2023 Statewide Accounts Receivable Management Report
15
Three agencies reported 91% ($917.1 million) of all Executive Branch agency exemptions for
FY 2023 (Fig. 2).
Figure 2.
Of the $1 billion in total account exemptions reported in FY 2023, 78.3% were accounts
affiliated with one of four exemption categories (Fig. 3).
Figure 3.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
16
OED reported FY 2023 DAS approved exemptions of $328.2 million (92.5% of total DAS
approved exemptions), this was an increase of $152.2 million compared to FY 2022. This
increase is expected due to the total ending balance increase for OED ($141.9 million). Since
February 2017 OED requested, and DAS approved, an exemption for accounts from the
Unemployment Insurance program that are subject to a United States Department of Labor
restriction on assignments to third party collectors until such time as the state determines the
account to be uncollectible. OED could be subject to a loss of federal funding if assignments
occurred outside of the federal requirements.
The exemption for spousal/child support is reported by DOJ, the 9.5% reduction in this
exemption is related to the overall reduction (9%) in the agency’s ending balance of L&D
accounts. The DOJ Division of Child Support’s new system, Origin, has functionality that allows
creation of payment agreements with participants at receivable creation. With this
functionality, the division may recoup money before the debt reaches liquidation.
UNASSIGNED ACCOUNTS OVER 90 DAYS
Another component used to evaluate the effectiveness of state agency L&D account
management is the balance of unassigned, non-exempt accounts without a payment for 90
days or more. In FY 2023, Executive Branch agencies reported $109.6 million in accounts that
were unassigned, non-exempt without a payment for 90 days or more.
17
While this is a $22.8
million (26.3%) increase compared to the $86.8 million reported in FY 2022, the submission by
DOR ($102.1 million, or 93.2% of the total) includes $55 million in accounts that were
previously assigned to a PCF and were returned to DOR. The agency is reviewing these
accounts for possible write-off, had these not been returned by the PCF, the total unassigned
non-exempt accounts with no payments for more than 90 days would have been a decrease.
DOR also noted that $47 million in accounts that were not assigned due to an omission in the
agency system programming that identifies accounts for assignment. As a result, a group of
accounts were not assigned at the required time. DOR is working to correct the programming
and expects these accounts will be assigned in fiscal year 2024.
Of the remaining $7.5 million (6.8%) unassigned, non-exempt accounts without a payment for
90 days or more, $7.2 million (6.5%) were accounts that were subject to assignment, but the
state agency did not comply with ORS 293.231 (a $4.4 million increase from FY 2022). The
increase is mostly from Business Oregon which reported $4.7 million in unassigned accounts
without a payment for 90 days or more in FY 2023 and $0 in FY 2022. The agency reported
accounts as exempt from assignment but in FY 2023 noted that they were unable to identify
17
Refer to the 2023 LFO Report on Liquidated and Delinquent Accounts Receivable for a list of these agencies and amounts reported.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
17
why the accounts would be exempt at this time. Business Oregon has initiated an internal
review of their reporting and billing processes to improve data quality in the future. Agencies
that are not subject to the assignment requirements of ORS 293.231(7) reported $320
thousand (0.3%) unassigned, non-exempt accounts without a payment for 90 days or more.
FUTURE OF STATE DEBT COLLECTIONS
Statewide L&D collections significantly decreased starting in FY 2021 primarily due to changes
in reporting by a few agencies, as well as impacts from the COVID-19 pandemic. Collections in
FY 2022 started to increase primarily due to a large account collection at PERS and in part due
to increased offsets related to the kicker credit. Overall collections in FY 2023 returned to the
level reported in FY 2021. SWARM recognizes the continued need for training new agency staff
on the basics of debt collection in the government sector and refinement of agency’s
processes with their existing resources.
SWARM will continue to focus on collaboration across state government to implement best
practices and new technologies to improve accounts receivable management. Beginning in FY
2024 SWARM is working with agencies to use data from the ARPM and LFO reporting to
analyze agencies with higher rates of success in receivables management and identify the
agency processes that contribute to that success and share those lessons learned with
agencies that have similar functions, customers, and receivable types to improve the best
practices and overall receivables management.
ACKNOWLEDGMENTS
SWARM appreciates the access to agency L&D accounts receivable data from LFO; this report
would not be possible without LFO’s support. SWARM also extends thanks to state agencies
for staff’s professionalism and dedication to improving accounts receivable data and
collection processes.
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APPENDIX A – ACCOUNTS RECEIVABLE MANAGEMENT
OVERVIEW
HOW THE STATE COLLECTS DEBT
APPLICABILITY
The statutory requirements pertaining to collecting L&D debt are documented in two chapters
of the ORS based upon the applicable branch of state government. The collection and
assignment provisions of ORS Chapter 1
18
apply to agencies within the Judicial Branch and the
provisions of ORS Chapter 293 apply to agencies within the Administrative or Executive
Branch
19
. Statewide policies and procedures pertaining to accounts receivable management
are documented in OAM Chapter 35 and are applicable to Executive Branch agencies
20
subject
to report financial activity in the Annual Comprehensive Financial Report.
EXECUTIVE BRANCH AGENCIES
Agencies have an obligation to bill in a timely manner for goods provided or services rendered.
When an account is not paid by the due date, it becomes delinquent. The state agency is then
responsible for conducting collection activities and must follow a complex process based on
federal and state requirements for due process. These activities include contacting the debtor
by phone and letter to notify the debtor of the amount due and to request payment, and
administrative proceedings when a debtor disputes a debt (Fig. 4). The letters also serve to
notify the debtor of: procedures and deadlines to dispute the debt; potential interest costs;
possible account assignment to DOR-OAA; and the additional collection costs associated with
assigning the account. Letters are a common method used to liquidate an account; however,
accounts may also become liquidated as the result of: a court or administrative order; written
agreement between the state agency and the debtor; or by the debtor acknowledging the debt
in writing.
If state agencies internal collection processes are unsuccessful in recovery, ORS 293.231(1)
requires the state agency to use external sources to assist with ongoing efforts to collect the
debt (Fig. 5). Once an account has met the definition of being liquidated & delinquent,
18
ORS 1.194-1.202 documents the collection of court account requirements; including, but not limited to, account assignment provisions.
19
ORS 293.231 documents the account assignment requirements for Administrative or Executive Branch agencies subject to ORS Chapter
293, however, not all Executive Branch agencies are subject to ORS 293.231.
20
OAM 01.05.00 documents the scope and applicability of the OAM.
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Executive Branch agencies must assign it to DOR-OAA not later than 90 days from the date the
account was liquidated (if no payment was received on the account within the 90-day period)
or 90 days from the date of receipt of the most recent payment on the account.
Not all L&D accounts are subject to the assignment provisions outlined above; ORS 293.231(7)
and OAM 35.40.10 provide exemptions that may be applied at the discretion of the agency.
Examples of assignment exemptions include, but are not limited to, accounts that are: secured
by a consensual security interest; valued at less than $100 including penalties; owed by an
estate in which the agency received notice the estate is closed; or owed by a debtor
hospitalized in a state hospital.
Since July 1, 2018, L&D accounts assigned to DOR-OAA (per ORS 293.231(3)) remain in full
collection status for six months from the date of assignment or from the date of the last
payment applied to the account. Per statute, if DOR-OAA does not collect a payment within
that six-month period, DOR-OAA forwards the account to a PCF for additional collection
services. If no payment is received within 12 months, the PCF is required to return the account
to DOR-OAA, who forwards the account to a different PCF. If the second PCF is not successful
with collections, DOR-OAA will recommend to the agency that the account be written-off.
Once DOR-OAA recommends an account for write-off, the agency evaluates the account to
determine if the account is uncollectible and eligible for write-off as per the Attorney General-
approved criteria documented in OAM 35.50.10. When the agency determines the account
should be written-off, the debt is removed from the agency’s accounting records. However,
because the liability of the debt continues after the account has been written-off, the account
is maintained with DOR-OAA for possible future collection including, but not limited to, offset
of tax refunds or garnishment of wages if the “New Hire” report
21
indicates that a debtor
secures employment.
The external collections process is one that involves many steps and can take multiple years
before resulting in a collection or and uncollectible determination.
21
ORS 25.793 Authorizes the Division of Child Support of the Department of Justice to enter into agreements with the Department of Revenue
for the provision of information reported by an employer.
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Figure 4.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
21
Figure 5.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
22
JUDICIAL BRANCH AGENCIES
Per ORS 1.197(1), agencies within the Judicial Branch of state government shall offer to
assign L&D accounts not later than one year from the date the account was liquidated (if no
payment was received on the account within that year) or one year from the date of receipt of
the most recent payment on the account.
Furthermore, per ORS 1.197(5), DOR-OAA has one year to collect on L&D accounts assigned by
agencies of the Judicial Branch. If DOR-OAA is not successful in their collection activities
within one year, or if one year has lapsed since the date of receipt of the most recent payment
on the account, DOR-OAA must notify and return the account to the respective Judicial Branch
agency who must then immediately offer to assign the account to a PCF. The Judicial Branch
maintains an agreement with multiple vendors.
Some Judicial Branch L&D accounts may be exempt from the one-year assignment provisions
referenced above. As provided in ORS 1.199(1), the State Court Administrator may establish
policies and procedures for exempting accounts in addition to the exemptions referenced in
ORS 1.198. Agencies of the Judicial Branch of state government are not subject to the
statewide policies and procedures referenced in the OAM.
COLLECTION ISSUES AND CHALLENGES
State agencies face several challenges impacting collection processes. In an effort to better
understand these challenges, and to identify solutions for overcoming these challenges, one
must analyze the type of challenges that exist: data availability; systems; standardization; and
resources.
DATA AVAILABILITY
An integral component to achieving successful collections of L&D debt is the availability of
accurate, complete, and current data, however, the availability of the desired data varies
depending upon the nature of the debt and the debtor. For example: when a civil penalty has
been issued to an individual for unlicensed practice, the individual may be operating under an
alias or false identity, which, in turn impacts the ability of the agency to successfully collect the
debt.
State agencies that provide goods or services are encouraged to obtain customer data prior to
providing the goods or services in the event the account becomes L&D. Since the process
associated with obtaining additional data may create added resource burdens, state agencies
must evaluate the cost associated with collecting more data on the front end compared to the
likelihood of collection activity. State agencies that accept checks as a form of payment also
accept the risk that the check may be returned for non-sufficient funds. In these cases, the
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state agency may only have data available from the face of the check, which could be stolen,
fraudulent, or outdated.
SYSTEMS
Much like data integrity, the systems on which accounts are tracked are also an integral
component in the successful collection of L&D debt. The majority of state agencies use a
Microsoft Excel spreadsheet to track and report accounts receivable while the remaining
agencies use legacy mainframe or third-party software applications. Due to the complex
nature of collection activities, an Excel spreadsheet is not an ideal mechanism for effectively
and efficiently managing accounts receivable transactions.
Even robust systems, such as the Statewide Financial Management Application (SFMA), have
limitations, which require state agencies to maintain subsidiary systems to track the details
associated with L&D accounts. For example, to comply with the statutory assignment
provisions, agencies must track the date an account became delinquent as well as the date the
account became liquidated. While state agencies may use an aging report generated with data
entered in SFMA to establish account delinquency; the data necessary to determine the date of
liquidation is not available in SFMA. As a result, agency accounts receivable professionals
must track these data points separately.
GenTax, the system purchased by DOR for tax administration, has many benefits to assist DOR
with collecting tax and non-tax debts; however, since the system’s primary function is tax
administration, the collection functionality needed for DOR-OAA to provide information to
client agencies is limited. Though GenTax includes improved collection functionality not
previously available, the reporting limitations create challenges for DOR-OAA client agencies
by requiring them to rely upon other, more manual processes to effectively manage and
reconcile accounts assigned for collections to DOR-OAA. As the state considers options to
further enhance debt collections, investments may be necessary to either augment GenTax or
acquire a portfolio management system.
STANDARDIZATION
Standardizing processes is a challenge that some state agencies face when collecting L&D
debt. Though agencies have the authority to establish internal processes to ensure compliance
with applicable federal and state requirements, the diverse nature of business units may
challenge the agency’s ability to create standardized processes within the agency. Diverse
business units result in diverse types of debt with varying levels of requirements resulting in
unique processes for each business unit or type of debt. This challenge makes it difficult for
state agencies to efficiently standardize collection processes; an important factor when
limited resources are available to conduct effective and efficient collection activities. Even
though state agencies may have similar regulatory functions and authorities such as civil
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24
penalties, the diversity of issues within each agency may require varying methods when
implementing those same authorities.
RESOURCES
Resource challenges affect not only the availability of staff dedicated to the management and
collection of debt but also the training and expertise of the available staff. Often, collection
work in state agencies is completed by accountants responsible for accounts receivable
billing. Though this may seem like a natural fit, collection work and accounting work are quite
different functions and require different skillsets. In addition, the primary purpose of an
accounts receivable accountant is to accurately and timely bill for goods or services when
provided and to record the applicable accounting entries in the general ledger. A debt collector
requires a unique set of skills that include: investigation skills to locate debtors and collectible
assets; negotiation skills; and enforcement capabilities, such as garnishment and lien
recording. The skills required for debt collection are not commonly listed in job requirements
for accounting positions. Many state agencies report that their priority is to bill for goods or
services when provided while collection activities are often conducted as time allows and as
staff are available.
When an agency determines the percentage of accounts that become L&D are immaterial
compared to the percentage of accounts that are paid timely, it is not surprising that agencies
prioritize their work accordingly.
In addition, when only a portion of an employee’s position is allocated to infrequently
performing debt collection tasks, the challenge includes maintaining up-to-date collection
techniques in addition to the availability of dedicated staff.
Collection staff need to be well-versed in applicable federal and state regulations to ensure
due process has been afforded the debtor and that appropriate notifications are made prior to
escalating collection efforts. Appropriate notifications include potential consequences for
failing to pay, such as: penalties; interest; garnishment; assignment of the account to
collections and associated collection costs. Due process also provides many opportunities for
the debtor to dispute or appeal the debt. Failure to provide proper notification to the debtor
could result in the agency being legally liable for damages or penalties.
STATEWIDE ACCOUNTS RECEIVABLE MANAGEMENT
ORS 293.252 requires DAS to monitor state agency debt collection functions and assist state
agencies in efforts to improve the collection of delinquent debts owed to state agencies. To
meet the statutory requirements, DAS created the SWARM team to provide training on
processing and managing accounts receivable; offer technical assistance in resolving
accounts receivable challenges; develop performance standards for state debt collection and
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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work with state agencies to improve the quality of data submitted to LFO. To improve the
collection of delinquent debts and foster improved agency collaboration, SWARM developed
the Accounts Receivable Core Committee (ARCC).
ACCOUNTS RECEIVABLE CORE COMMITTEE
Comprised of accounts receivable representatives from a variety of state agencies, ARCC
meets every other month to discuss current collection practices and assist SWARM in
developing strategies to improve statewide accounts receivable management. ARCC also
serves as a forum for state agency accounts receivable professionals to collaborate with
peers from other state agencies and to discuss successful collection strategies, lessons
learned, and best practices. The work of the ARCC is a valuable part of improving statewide
debt collections and overall accounts receivable management practices through the
collaboration, partnership, and forward-thinking of accounts receivable professionals.
FACTORS IN COLLECTING ACCOUNTS RECEIVABLES
Key factors which influence the collectability of an accounts receivable are: (i) the type of
accounts receivable; (ii) types of debtors; and (iii) the debtor’s ability and willingness to pay.
TYPES OF ACCOUNTS RECEIVABLES
State agency accounts receivable include a diverse representation of legally enforceable
claims for payment ranging from benefit overpayments to court-ordered restitution (Table 8).
Table 8.
Types of State Agency Accounts Receivable
22
Administrative hearing orders
Loans
Benefit overpayments (unemployment or
public assistance)
Medical services
Contract or service level agreements
Restitution
Court orders (civil or criminal judgment)
Support orders (child or spousal)
Employee overpayments (current or former
employee)
Taxes
Fees, fines and penalties
Tuition
Licensing (application or renewal)
22
The list in Table 8 represents the most common types of state agency accounts receivable; as such, this list is not all-inclusive.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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Certain types of accounts receivable are easier to collect than others. For example, when a
licensing agency can suspend or revoke a license if the debt is not paid, the debtor is more
likely to voluntarily pay to avoid a suspension.
In FY 2023, 92% of the Executive Branch outstanding balances of L&D accounts are owed to
the following four agencies.
Department of Revenue
Debt balances reported by DOR include taxes, fees, penalties and interest owed to the state by
individuals and businesses. The debts are primarily payable to the General Fund. Most of the
debt balances reported by DOR are related to personal income taxes. Accounts collected by
DOR-OAA are not included in this amount since they are reported by the agency that assigned
the account.
Department of Justice
DOJ’s debt balances are comprised primarily of: child support recoveries which are remitted to
the custodial parent when collected; punitive damages awarded to the Crime Victims Services
Division; and court judgments from the Financial Fraud, Consumer Protection and Charities
programs. The debts are largely payable to Federal Funds and Other Funds.
Oregon Employment Department
Debt balances reported by OED include unemployment insurance (UI) benefit overpayments
and delinquent UI employer-paid taxes. UI benefit overpayments result from administrative
decisions that determine a claimant was not eligible to receive benefits. UI benefit
overpayments arise from claimant error, non-claimant error, or fraud. Both types of UI debts
include amounts that have accumulated over many years and may have been subject to
additional penalties and interest. The debts are payable to Other Funds.
Department of Consumer and Business Services
DCBS’s debt balances result from a variety of programs ranging from workers compensation
and occupational safety to financial regulation and building codes. Outstanding balances are
fines or penalties related to regulatory enforcement and are primarily payable to Other Funds.
TYPES OF DEBTORS
State agency debtors’ range across the diverse socio-economic spectrum and can be either
individuals, businesses, or organizations depending on the type of the debt (Table 9). State
agencies often do not get to choose their customers or deny services based on ability to pay;
therefore, a reactive approach to accounts receivable management is common.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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Table 9.
Type of State Agency Debtors
Corporations, partnerships, LLCs, etc. Licensed professionals
Employed individuals Not-for-profit organizations
Incarcerated individuals Out-of-state individuals
Individuals in the care of a state hospital Students
Individuals on state assistance Unemployed individuals
Individuals on state medical assistance Unlicensed individuals or businesses
Individuals with limited income Veterans
THE DEBTOR’S ABILITY AND WILLINGNESS TO PAY
Collectability of a debt expands beyond the type of debtor and includes evaluation of the
debtor’s ability and willingness to pay. A common matrix used by a PCF determines if the
debtor is: able and willing to pay; able to pay but unwilling; unable to pay but willing; or unable
and unwilling to pay (Fig. 6). Evaluating the probability of collection is valuable for determining
the most cost effective and efficient method of pursuing the debt.
It is important to remember that over time a debtor’s ability to pay may be subject to changes
in their socio-economic status, while their willingness to pay typically does not change.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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Figure 6.
For those debtors who are willing and unable to pay due to low-income or loss of employment,
enforced collection of the debt through garnishment may prove difficult and could exacerbate
their circumstances and create an unintentional hardship. In these situations, state agencies
or PCF representatives may enter into repayment agreements that span longer periods of time.
When a debtor is willing to pay but unable, monitoring the account and the debtor’s socio-
economic status becomes pivotal since their ability to pay may change over time.
Alternatively, debtors who are unwilling to pay despite their ability, create more of a challenge
to debt collectors because, as noted above, the debtor’s willingness to pay typically does not
change over time. In these instances, more aggressive collection techniques should be
exercised, such as issuing garnishments or placing a non-consensual lien against the debtor’s
real property. However, these collection tools are only effective when the debtor has assets.
Each factor referenced above impacts the ability of state agencies to effectively collect debts.
By evaluating the nature of the debt, socio-economic status of the debtor, and the debtor’s
ability and willingness to pay, debt collectors are able to maximize collection efforts by
prioritizing and allocating collection resources to maximize efficiency and recovery.
Notwithstanding these factors, state agency representatives may also align collection
techniques with the mission of the agency. For example, an individual who receives public
assistance may become a debtor due to a benefit overpayment. Aggressive attempts to
recover the overpayment while the debtor is still facing economic challenges may be contrary
to the mission of the agency to provide public assistance.
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COLLECTION TOOLS
State agencies have several tools available for use in collecting debts (Table 10). Some tools
are limited for use by agencies with unique statutory authority while other tools are available
for use by all state agencies regardless of the nature of the accounts receivable.
Table 10.
Collection Tools
23
Collection letter, demand notice Non-consensual real property lien
DOR-OAA (full service collections) PCF (full service collections)
DOR-Refund Offset (restricted collections) Phone calls
Garnishment Skip-tracing
Judgment Unclaimed property claim
State agencies are responsible for performing preliminary collection activities which include:
contacting the debtor by phone; sending collection letters or demand notices; and updating
debtor contact information. When the debt becomes L&D, state agencies subject to the
statutory assignment provisions under ORS 293.231 must assign the account to DOR-OAA.
Once accounts are assigned to DOR-OAA, full service collection activities commence.
Full service collection activities include the preliminary collection activities referenced
previously, as well as: locating a debtor or debtor assets; offsetting state tax refunds;
submitting a claim with the Department of State Lands against a debtor’s unclaimed property;
and issuing garnishments. State agencies with internal collection units perform full service
collection activities prior to assigning an L&D account to DOR-OAA.
Many licensing and regulatory agencies have statutory authority to issue civil penalties against
individuals or businesses that operate without a license or violate a statutory or administrative
regulation. These agencies have additional tools available to collect debts. More specifically,
upon issuance of a final civil penalty order, the agency may record the order in a county lien
23
The federal Treasury Offset Program and lottery offset tools have been excluded from table 10 since they are available to a limited number
of state agencies per federal or state law.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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register thus enabling the agency to issue garnishments or record a lien against real property
owned by the debtor.
DOR, OED, OHA, ODOT, DCBS, and ODHS have distraint warrant authority that, similar to civil
penalty authority, allows the agency to docket the warrant in a county lien register thus
enabling the agency to issue garnishments or record a lien against real property owned by the
debtor. Though a limited number of state agencies have distraint warrant authority, some L&D
accounts assigned to DOR-OAA qualify for a distraint warrant to be issued using DOR-OAA’s
statutory authority.
24
Any distraint warrants issued under DOR-OAA’s statutory authority will
remain in place if or when DOR-OAA assigns the debt to a PCF. However, if the originating
agency recalls the debt, the distraint warrant will be canceled by DOR-OAA.
Federal Treasury Offset Programs
25
Five state agencies have authority granted by the federal government to participate in the
Treasury Offset Programs (TOP), programs which intercepts federal payments to offset state
delinquent tax debts, public assistance debts, and unemployment insurance debts. In Oregon,
access to the TOP program is limited for use by ODHS, DOJ, DOR, OED, and OHA.
State Income Tax Program (SIT) - TOP offsets federal tax refund payments to payees who owe
delinquent state income tax obligations and state tax refunds may be used to offset federal
tax debts.
State Reciprocal Program (SRP)
26
- TOP offsets federal vendor and other non-tax payments to
payees who owe delinquent debts to state agencies. In return, states offset payments to
payees who owe delinquent debts to federal agencies.
Unemployment Insurance (UI) - In partnership with the US Department of Labor, TOP offsets
federal tax refund payments to: 1) payees who owe delinquent unemployment insurance
compensation debts due to fraud or a person’s failure to report earnings; and, 2) payees who
owe UI employer tax debts.
24
Liquidated and delinquent accounts may qualify for DOR-OAA to issue a distraint warrant if the debt meets one of the following conditions:
1) judgment was entered on the debt; 2) the debt is a tax debt for which a distraint warrant was issued or the prerequisites of issuance were
met; 3) liability for, and the amount of, the debt was established through an administrative proceeding; or 4) the debt is a non-complying
employer’s debt for claim and administrative costs eligible for referral under criteria identified by the Department of Justice (OAM 35.30.30
).
25
Bureau of the Fiscal Service; US Department of the Treasury. (August 2019). “SRP: New Ways to Increase Your State’s Collections”
PowerPoint presentation; NASACT Annual Conference.
26
US Office of Personnel Management retirement payments is now being offered for matching against SRP, SIT and UI debts, when the state
reciprocates their state retirement payments. Oregon is not participating in this program currently.
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Child Support Program (CS) - States submit delinquent child support obligations to the Office of
Child Support Enforcement, which in turn submits the debts to TOP for collection through the
offset of federal tax refund and other eligible payments.
Supplemental Nutritional Assistance Program (SNAP) - The Department of Agriculture, Food and
Nutrition Service (FNS), in collaboration with state offices administering the Food Stamp
Program, submit food stamp recipient debts to Treasury for offset of federal tax refund and
other eligible payments.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
32
APPENDIX B – LFO DATA BY BRANCH OF GOVERNMENT
State agency data reported by LFO is not separated by branch of government. Since this
management report focuses on liquidated and delinquent account activity reported by
Executive Branch agencies, the LFO data was separated by branch of government to provide a
reconciliation between data referenced in the LFO report and data referenced in this report.
Agencies within the Legislative Branch as well as special government entities are listed as “All
Others” (Table 11).
Table 11.
Total Liquidated and Delinquent Accounts Receivable
For the Year Ended June 30, 2023
Judicial
Executive
All Others
Total
Beginning Balance
$ 1,567,230,771
$ 1,640,843,057
$ 118,271,510
$ 3,326,345,338
Additions
131,397,857
928,161,476
55,454,648
1,115,013,981
Collections
(51,102,978)
(377,486,089)
(27,112,035)
(455,701,102)
Write-Offs
(19,007,812)
(36,652,805)
(12,649,398)
(68,310,015)
Adjustments
(109,329,826)
(235,259,519)
(7,296,060)
(351,885,405)
Reversals
-
(70,654,271)
(366,670)
(71,020,941)
Ending Balance
$1,519,188,012
$1,848,951,849
$ 126,301,995
$ 3,494,441,856
Doubtful Accounts
(1,265,939,371)
(531,967,272)
(40,719,189)
(1,838,625,832)
Adj. Ending Bal.
$ 253,248,641
$1,316,984,577
$ 85,582,806
$ 1,655,816,024
Assigned to the Department of Revenue - Other Agency Accounts
Beginning Balance
$ 467,856,308
$ 149,910,638
$ 26,147,365
$ 643,914,311
Additions
69,291,152
92,455,048
12,763,781
174,509,981
Collections
(26,063,559)
(8,709,665)
(5,956,887)
(40,730,111)
Return to Agency
(210,802,046)
(38,997,334)
(8,346,932)
(258,146,312)
Ending Balance
$ 300,281,855
$ 194,658,687
$ 24,607,327
$ 519,547,869
Fiscal Year 2023 Statewide Accounts Receivable Management Report
33
Assigned to Private Collection Firms
Beginning Balance
$ 480,361,062
$ 207,691,722
$ 50,361,213
$ 738,413,997
Additions
70,636,890
160,470,041
14,233,592
245,340,523
Collections
(4,544,994)
(11,891,877)
(1,207,820)
(17,644,691)
Return to Agency
(352,478,762)
(119,683,679)
(9,693,318)
(481,855,759)
Ending Balance
$ 193,974,196
$ 236,586,207
$ 53,693,667
$ 484,254,070
Accounts Exempt from Assignment
Administrative
$ 35,326,140
$ 770,323,969
$ -
$ 805,650,109
Statutory
273,583,638
237,856,977
1,813,803
513,254,418
Total Exemptions
$ 308,909,778
$1,008,180,946
$ 1,813,803
$ 1,318,904,527
Fiscal Year 2023 Statewide Accounts Receivable Management Report
34
APPENDIX C – GLOSSARY OF TERMS
Additions – The number and value of accounts that became liquidated and delinquent (L&D)
on or after July 1 of the reporting fiscal year.
Adjustments – Entries to increase or decrease a portion of the debt. Adjustments may be the
result of an administrative error or when the debt is legally determined not to be owed (as in
bankruptcy or an offer in compromise). Adjustments never result from write-offs.
Collections – (1) All payments received by an agency as payment towards billings or accounts
receivable, including amounts received from collection agencies. (2) The process or activity of
collecting on a debt either by the agency or a third party.
Delinquent (OAM 35.30.30) – An accounts receivable for which payment has not been
received by the due date.
Garnishment – Legal proceeding that authorizes a third party to directly attach the debtor's
funds, such as wages or a bank deposit, to satisfy a creditor's claim.
Judgment – A court order ruling the debtor is indebted to and must make payments to the
creditor of a specific amount.
Lien – A claim (which can include a judgment) or charge upon real or personal property for the
satisfaction of some debt.
Liquidated (OAM 35.30.30) – An amount owing to a state agency that meets all of the
following criteria:
1) an agency has determined an exact past due amount owing; and
2) an agency has made a reasonable attempt to notify the debtor in writing of the amount
owing, the nature of the debt, and has requested payment; and
3) the debt meets one of the following conditions:
a) A judgment has been entered.
b) Is a tax debt for which a distraint warrant has been issued or the prerequisites of
issuance have been met.
c) Liability for and the amount have been established through an administrative
proceeding.
d) Arises from a promissory note.
e) Is due to a pre-existing agreement between the state agency and the debtor; an
invoice or a statement of account has been mailed or delivered to the debtor; and
the debtor has not objected within a reasonable time.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
35
f) The debtor has acknowledged the debt in writing (both as to liability and amount)
or a written agreement has been reached between the state agency and the
debtor regarding the debt (both liability and amount).
g) The amount due was calculated by the state agency, the state agency notified
the debtor of the amount due, and the debtor did not dispute the liability or the
amount due. If authorized by the state agency’s statutes or rules, the amount due
may include, but is not limited to, fees, collection costs, charges, penalties, and
interest.
h) Liability for the debt, but not its amount, was calculated by the state agency. The
amount of the debt was mailed or delivered to the debtor, and the debtor did not
object within the timeframe specified by the state agency.
Reversals – Any account previously reported as L&D that no longer meets the definition of L&D
as of June 30. For example, if the debtor disputes the debt, while the account is under review,
it is not considered L&D. Note - Reversals are also used to correct reporting for accounts
previously listed in the wrong fund type.
Special Government Entities (or “special government body”) – is defined in ORS 174.117 to
mean any of the following: a public corporation created under a statute of this state and
specifically designated as a public corporation; any entity that is created by statute, ordinance
or resolution that is not part of state government or local government; any entity that is
identified as a governmental entity by the statute, ordinance or resolution authorizing the
creation of the entity, without regard to the specific terms used by the statute, ordinance or
resolution; a public university listed in ORS 352.002.
State Government – As defined in ORS 174.111, “state government” means the executive
department, the judicial department and the legislative department.
Warrant (Distraint Warrant) – A legal document that establishes an agency’s right to collect
state debts from a debtor.
Write-Offs – Accounts receivable that are determined to be uncollectible by management and
have been removed from the agency's accounting records. If an agency has made all
reasonable efforts to collect the money owed to it and has determined that the money and any
interest and penalties on the money are uncollectible, the agency may write-off the debt on its
accounts. Before determining that money is uncollectible, a state agency must adopt criteria
for determining when money is uncollectible. The criteria must include the right of offset and
must be approved by the Attorney General.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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APPENDIX D – ACCOUNTS RECEIVABLE HONOR ROLL
When a state agency meets required accounts receivable reporting by the respective due
dates and with accuracy, they are recognized with a certification of achievement accompanied
with a congratulatory letter issued by the Chief Financial Officer and Statewide Accounting and
Reporting Services Manager. When a state agency did not timely report or their reporting
lacked accuracy, they do not earn this recognition.
The following table lists the state agencies who earned Honor Roll recognition between FY
2020 and FY 2022.
Agency Name
Earned for
FY 2022
Earned for
FY 2021
Earned for
FY 2020
Executive Branch Agencies
Accountancy, Board of
Administrative Services, Dept. of
Advocacy Commissions Office, Oregon
Agriculture, Dept. of
Albacore Commission, Oregon
Alfalfa Seed Commission, Oregon
Appraiser Certification and Licensure Board
Architect Examiners, State Board of
Aviation, Dept. of
Beef Council, Oregon
Blind, Commission for the
Blueberry Commission, Oregon
Business Development Department, Oregon
Chiropractic Examiners, Board of
Clover Commission, Oregon
Columbia River Gorge Commission
Construction Contractors Board
Consumer and Business Services, Dept. of
Corrections, Dept. of
Criminal Justice Commission, Oregon
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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Agency Name
Earned for
FY 2022
Earned for
FY 2021
Earned for
FY 2020
Executive Branch Agencies (continued)
Dairy Products Commission, Oregon
Dentistry, Oregon Board of
District Attorneys and their Deputies
Dungeness Crab Commission, Oregon
Education, Dept. of
Employment Dept.
Employment Relations Board
Energy, Dept. of
Environmental Quality, Dept. of
Exam. For Engin. & Land Survey, Board of
Facilities Authority, Oregon
Film and Video Office, Oregon
Fine Fescue Commission
Fish and Wildlife, Oregon Dept. of
Forest Resources Institute, Oregon
Forestry, Oregon Dept. of
Geologist Examiners, State Board of
Geology and Mineral Industries, Dept. of
Government Ethics Commission, Oregon
Hazelnut Commission, Oregon
Health Authority, Oregon
Higher Education Coordinating Commission
Hop Commission, Oregon
Housing and Community Services Dept.
Human Services, Oregon Dept. of
Justice, Dept. of
Labor and Industries, Bureau of
Land Conservation and Development, Dept.
Land Use Board of Appeals
Lands, Dept, of State
Fiscal Year 2023 Statewide Accounts Receivable Management Report
38
Agency Name
Earned for
FY 2022
Earned for
FY 2021
Earned for
FY 2020
Executive Branch Agencies (continued)
Landscape Architects Board, State
Landscape Contractors Board, State
Licensed Social Workers, Board of
Liquor & Cannabis Commission, Oregon
Long Term Care Ombudsman, Office of
Lottery Commission, Oregon
Marine Board, Oregon State
Massage Therapists, Board of
Medical Board, Oregon
Medical Imaging, Board of
Mental Health Regulatory Agency
Military Dept., Oregon
Mint Commission, Oregon
Mortuary and Cemetery Board
Nursing, Oregon State Board of
Occupational Therapy Licensing Board
Office of the Governor
Optometry, Oregon Board of
Oregon Naturopathic Medicine, Board of
Oregon Youth Authority
Parks & Recreation Dept., Oregon
Parole and Post-Prison Supervision, Board of
Patient Safety Commission, Oregon
Pharmacy, Board of
Physical Therapists Licensing Board
Police, Dept. of State
Potato Commission, Oregon
Processed Vegetable Commission, Oregon
Psychiatric Security Review Board
Public Employees Retirement System
Fiscal Year 2023 Statewide Accounts Receivable Management Report
39
Agency Name
Earned for
FY 2022
Earned for
FY 2021
Earned for
FY 2020
Executive Branch Agencies (continued)
Public Safety Standards and Training, Dept. of
Public Utility Commission
Racing Commission, Oregon
Raspberry & Blackberry Commission, Oregon
Real Estate Agency
Revenue, Dept. of
Ryegrass Growers Seed Commission, Oregon
Salmon Commission, Oregon
Secretary of State, Office of the
Sheep Commission, Oregon
Speech Lang. Path. and Audiology, Board of
State Library of Oregon
Strawberry Commission, Oregon
Sweet Cherry Commission, Oregon
Tall Fescue Commission, Oregon
Tax Practitioners, Board of
Teacher Standards & Practices Commission
Tourism Commission, Oregon (Travel Oregon)
Transportation, Dept. of
Travel Information Council
Trawl Commission, Oregon
Treasurer, Office of the State
Veterans' Affairs, Dept. of
Veterinary Med. Examiners, Board of
Water Resources Dept.
Watershed Enhancement Board, Oregon
Wheat Commission, Oregon
Wine Board, Oregon
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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Agency Name
Earned for
FY 2022
Earned for
FY 2021
Earned for
FY 2020
Judicial Branch Agencies
Judicial Dept., Oregon
Judicial Fitness and Disability, Commission on
Public Defense Services Commission
Agency Name
Earned for
FY 2022
Earned for
FY 2021
Earned for
FY 2020
Special Government Entities
Eastern Oregon University
Oregon Corrections Enterprises
Oregon Health & Science University
Oregon Institute of Technology
Oregon State University
Portland State University
SAIF Corporation
Southern Oregon University
University of Oregon
Utility Notification Center, Oregon
Western Oregon University
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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APPENDIX E – EXECUTIVE BRANCH STATE AGENCY
COMPLIANCE WITH ORS 293.231
With certain exceptions, Executive Branch agencies are subject to the statutory assignment
provisions under ORS 293.231, which requires these state agencies to assign eligible
liquidated & delinquent accounts to DOR-OAA for collection if no payment has been received in
90 days.
27
Below is a table of Executive Branch agencies who (a) are subject to ORS 293.231 and (b) their
compliance with ORS 293.231 (e.g., reported unassigned L&D debt for which no payment had
been received in 90 days). A designation on noncompliance does not mean that the agency did
not assign any accounts, it only means that they reported any accounts as subject to
assignment but were not assigned as of June 30, 2022.
Agency Name
Subject to ORS
293.231?
In compliance?
FY 2023
Accountancy, Board of Yes Yes
Administrative Services, Dept. of Yes No
Advocacy Commissions Office, Oregon Yes Yes
Agriculture, Dept. of Yes Yes
Albacore Commission, Oregon Yes Yes
Alfalfa Seed Commission, Oregon Yes Yes
Appraiser Certification and Licensure Board No (ORS 182.460) N/A
Architect Examiners, State Board of No (ORS 182.460) N/A
27
Agencies that do not meet the definition of “state agency” as identified in ORS 293.227(2) are not subject to the assignment requirements of
ORS 293.231. Not all L&D accounts are subject to the assignment provisions outlined above; ORS 293.231(7) and OAM 35.40.10 provide
exemptions that may be applied at the discretion of the agency.
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Agency Name
Subject to ORS
293.231?
In compliance?
FY 2023
Aviation, Dept. of Yes Yes
Beef Council, Oregon Yes Yes
Blind, Commission for the Yes No
Blueberry Commission, Oregon Yes Yes
Chiropractic Examiners, Board of Yes Yes
Clover Commission, Oregon Yes Yes
Columbia River Gorge Commission Yes Yes
Construction Contractors Board Yes Yes
Consumer and Business Services, Dept. of Yes Yes
Corrections, Dept. of Yes Yes
Criminal Justice Commission, Oregon Yes Yes
Dairy Products Commission, Oregon Yes Yes
Dentistry, Oregon Board of Yes Yes
District Attorneys and their Deputies Yes Yes
Dungeness Crab Commission, Oregon Yes No
Education, Dept. of Yes Yes
Emergency Management, Oregon Department of Yes Yes
Employment Dept. Yes No
Employment Relations Board Yes Yes
Energy, Dept. of Yes No
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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Agency Name
Subject to ORS
293.231?
In compliance?
FY 2023
Environmental Quality, Dept. of Yes No
Exam. For Engin. & Land Survey, Board of No (ORS 182.460) N/A
Facilities Authority, Oregon Yes Yes
Film and Video Office, Oregon No (ORS 284.375) N/A
Fine Fescue Commission Yes Yes
Fish and Wildlife, Oregon Dept. of Yes Yes
Forest Resources Institute, Oregon Yes Yes
Forestry, Oregon Dept. of Yes Yes
Geologist Examiners, State Board of No (ORS 182.460) N/A
Geology and Mineral Industries, Dept. of Yes Yes
Government Ethics Commission, Oregon Yes Yes
Hazelnut Commission, Oregon Yes Yes
Health Authority, Oregon Yes No
Hemp Commission, Oregon Yes Yes
Higher Education Coordinating Commission Yes Yes
Hop Commission, Oregon Yes Yes
Housing and Community Services Dept. Yes Yes
Human Services, Oregon Dept. of Yes No
Justice, Dept. of Yes Yes
Labor and Industries, Bureau of Yes Yes
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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Agency Name
Subject to ORS
293.231?
In compliance?
FY 2023
Land Conservation and Development, Dept. Yes Yes
Land Use Board of Appeals Yes Yes
Lands, Dept, of State Yes Yes
Landscape Architects Board, State No (ORS 182.460) N/A
Landscape Contractors Board, State No (ORS 182.460) N/A
Licensed Social Workers, Board of Yes No
Liquor & Cannabis Commission, Oregon Yes No
Long Term Care Ombudsman, Office of Yes Yes
Lottery Commission, Oregon Yes Yes
Marine Board, Oregon State Yes Yes
Massage Therapists, Board of No (ORS 182.460) N/A
Medical Board, Oregon Yes Yes
Medical Imaging, Board of Yes No
Mental Health Regulatory Agency Yes Yes
Military Dept., Oregon Yes Yes
Mint Commission, Oregon Yes Yes
Mortuary and Cemetery Board Yes Yes
Nursing, Oregon State Board of Yes Yes
Occupational Therapy Licensing Board Yes Yes
Office of the Governor Yes Yes
Fiscal Year 2023 Statewide Accounts Receivable Management Report
45
Agency Name
Subject to ORS
293.231?
In compliance?
FY 2023
Optometry, Oregon Board of No (ORS 182.460) N/A
Oregon Business Development Department Yes No
Oregon Naturopathic Medicine, Board of Yes Yes
Oregon Youth Authority Yes Yes
Parks & Recreation Dept., Oregon Yes Yes
Parole and Post-Prison Supervision, Board of Yes Yes
Patient Safety Commission, Oregon No (ORS 182.460) N/A
Pharmacy, Board of Yes Yes
Physical Therapists Licensing Board No (ORS 182.460) N/A
Police, Dept. of State Yes Yes
Potato Commission, Oregon Yes Yes
Processed Vegetable Commission, Oregon Yes Yes
Psychiatric Security Review Board Yes Yes
Public Employees Retirement System Yes No
Public Records Advocate, Office of Yes Yes
Public Safety Standards and Training, Dept. of Yes Yes
Public Utility Commission Yes Yes
Racing Commission, Oregon Yes Yes
Raspberry & Blackberry Commission, Oregon Yes Yes
Real Estate Agency Yes Yes
Fiscal Year 2023 Statewide Accounts Receivable Management Report
46
Agency Name
Subject to ORS
293.231?
In compliance?
FY 2023
Revenue, Dept. of Yes
28
No
Ryegrass Growers Seed Commission, Oregon Yes Yes
Salmon Commission, Oregon Yes Yes
Secretary of State, Office of the Yes Yes
Sheep Commission, Oregon Yes Yes
Speech Lang. Path. and Audiology, Board of Yes Yes
State Library of Oregon Yes No
Strawberry Commission, Oregon Yes Yes
Sweet Cherry Commission, Oregon Yes Yes
Tall Fescue Commission, Oregon Yes Yes
Tax Practitioners, Board of Yes Yes
Teacher Standards & Practices Commission Yes Yes
Tourism Commission, Oregon (Travel Oregon) No (ORS 284.118) N/A
Transportation, Dept. of Yes Yes
Travel Information Council No (ORS 377.836) N/A
Trawl Commission, Oregon Yes Yes
Treasurer, Office of the State Yes Yes
28
Per ORS 293.231(6), liquidated and delinquent accounts that originate in DOR shall be offered for assignment by the department to a private
collection agency not later than one year from the date of the most recent payment on the account. DOR is in compliance with the one year
requirement.
Fiscal Year 2023 Statewide Accounts Receivable Management Report
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Agency Name
Subject to ORS
293.231?
In compliance?
FY 2023
Veterans' Affairs, Dept. of Yes Yes
Veterinary Med. Examiners, Board of Yes Yes
Water Resources Dept. Yes Yes
Watershed Enhancement Board, Oregon Yes Yes
Wheat Commission, Oregon Yes Yes
Wine Board, Oregon No (ORS 182.460) N/A
